36.8 Tax-Free Meals and Lodging for Workers in Camps
If you must live in a camp provided by your employer, you may exclude from income (3.13) the value of the lodging and meals furnished to you if the camp is (1) provided because you work in a remote area where satisfactory housing is not available; (2) located as near as is practical to the worksite; and (3) a common area not open to the public normally accommodating at least 10 employees.
You also may qualify for the earned income exclusion; see 36.1.
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